基于社会福利视角的政府投资项目绩效审计研究

发布时间：2018-07-21 09:56

【摘要】： 随着我国经济的不断发展,政府投资项目数量和投资金额都在快速增加,但随之也暴露出了许多不容忽视的问题:投资项目决策失误,损失、浪费严重,低水平重复建设等等。这些都是当前政府公共投资决策和管理中亟待解决的问题。作为公共投资的投资者和使用者,各级政府和社会公众十分关心公共投资的正确性、效率性和效果性。在强调政府投资项目效益的呼声中,政府投资项目的绩效审计应运而生。审计署从2003年开始,在审计工作发展规划里都提出到了加大效益审计的力度,并提出到2012年所有项目都要开展绩效审计的宏伟目标。毫无疑问,政府投资项目绩效审计将成为我国今后一段时期内投资审计的重心和发展的主流趋势。而政府投资项目的绩效审计研究也成为审计理论研究面临的一个新课题。本文主要采取规范研究和实践经验总结研究相结合的方法。在借鉴国外绩效审计先进的理论和成熟的经验基础上,从社会福利这一视角,重新审视政府投资项目绩效审计的目标定位,从政府投资项目绩效审计的相关理论基础入手,研究了政府投资项目绩效审计的选项、目标定位、评价指标体系内容,系统阐述政府投资项目绩效审计从选项到实施到结果的运行机制。本文主要分为八个部分。在第一章中提出了政府投资项目绩效审计研究的背景、目的和意义,对政府投资项目绩效审计的国内外研究现状作了综述和分析,提出了自己本课题研究的创新之处;第二章介绍了政府投资项目、绩效审计、投资项目绩效审计和社会福利的概念及内涵,阐述了政府投资项目绩效审计的理论基础;第三章分析了我国开展政府投资项目绩效审计的现状及存在的问题。为更好地指导我国的政府投资项目绩效审计,本文分析了国外开展政府绩效审计的现状并总结出六个方面的启示;第四章站在社会福利的角度,重新审视国家审计机关开展政府投资项目绩效审计的目标定位的问题,并提出了选择绩效审计项目和目标定位应遵循的原则,对准确把握审计目标定位起到了一定的指导作用;第五章则是针对开展政府投资项目绩效审计的具体评价问题,系统阐述了如何科学地评价政府投资项目的综合效益,选用哪些指标进行评价,构成怎样的评价体系,以及选用怎样的方法确定评价指标的权重;第六章实证分析政府投资项目绩效审计在项目选择、审计目标定位、审计评价标准、审计方法、审计关注的重点内容等与社会福利的内在联系,验证了从社会福利角度进行政府投资项目绩效审计的理论指导意义与层次分析法应用于绩效审计实践的可行性;第七章则有针对性地提出开展政府投资项目绩效审计的建议。第八章提出了本研究尚需努力的方向。本文的创新点在于尝试从社会福利的视角建立政府投资项目目标函数,重新审视政府投资项目绩效审计目标,为我国刚刚起步的绩效审计理论研究提出了新的研究思路,探寻政府投资项目绩效审计的发展轨迹和趋势,以期对我国政府投资项目绩效审计乃至政府绩效审计总体起到一定的推动作用。
[Abstract]:With the continuous development of China's economy, the number of government investment projects and the amount of investment are increasing rapidly, but it also exposes a lot of problems that can not be ignored: investment project decision error, loss, waste, low level of repeated construction and so on. These are the problems that need to be solved urgently in the government's public investment decision and management. Public investment investors and users, governments at all levels and the public are very concerned about the correctness, efficiency and effectiveness of public investment. In the voice of emphasizing the benefit of government investment projects, the performance audit of government investment projects came into being. From 2003, the audit office has put forward more benefits in the development plan of the trial work. There is no doubt that the performance audit of the government investment project will be the main trend of the focus and development of the investment audit in the coming period of our country. The performance audit research of the government investment project has also become a new kind of audit theory research. Subject.
Based on the advanced theory and mature experience of foreign performance audit, this paper reexamines the target orientation of the performance audit of government investment projects from the perspective of social welfare, and studies the relevant theoretical basis of the performance audit of government investment projects. The government investment project performance audit options, target positioning, evaluation index system content, systematically expound the government investment project performance audit from options to implementation to the results of the operation mechanism.
This article is divided into eight parts. In the first chapter, it puts forward the background, purpose and significance of the research on performance audit of government investment projects, summarizes and analyzes the domestic and foreign research status of the government investment project performance audit at home and abroad, and puts forward the innovation of its own research. The second chapter introduces the government investment projects, performance audit, and investment. The concept and connotation of project performance audit and social welfare are introduced, and the theoretical basis of performance audit of government investment projects is expounded. The third chapter analyzes the current situation and existing problems in the performance audit of government investment projects in China. In order to better guide the performance review of government investment projects in China, this paper analyzes the government performance audit abroad. The present situation and the Enlightenment of six aspects are summed up. The fourth chapter, from the angle of social welfare, reexamines the problem of the target orientation of the performance audit of the government investment projects by the state audit institutions, and puts forward the principles that should be followed in the selection of the performance audit project and the target orientation, so as to guide the orientation of the audit target to a certain extent. The fifth chapter is the specific evaluation problem for the performance audit of government investment projects, and systematically expounds how to evaluate the comprehensive benefits of the government investment projects, which indexes are evaluated, how to make up the evaluation system, and how to determine the weight of the evaluation indexes, and the sixth chapter is an empirical analysis of the government. In investment project performance audit, the internal relations between the project selection, audit target orientation, audit evaluation standard, audit method, audit focus and other focus on social welfare, verify the theoretical guiding significance of the government investment project performance audit from the perspective of social welfare and the feasibility of applying the layer analysis method to performance audit practice. The seventh chapter puts forward suggestions on how to carry out performance audit of government investment projects. The eighth chapter puts forward the direction for this research.
The innovation point of this paper is to try to establish the objective function of the government investment project from the perspective of social welfare, reexamine the target of the performance audit of the government investment project, put forward a new research idea for the research on the performance audit theory of our country, and explore the development track and trend of the performance review of the government investment project, with a view to the government of our country. Investment project performance audit and government performance audit play a certain role in promoting.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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